The Role of Māori Values in Corporate Culture and CSR: A Comparative Study in Aotearoa‐New Zealand's Fishing Industry

ABSTRACT This study explores the interaction of organisational culture, corporate social responsibility (CSR) and Indigenous values in Aotearoa‐New Zealand's fishing industry, focusing on Māori‐owned and non–Māori‐owned companies. It reveals how Māori values shape company culture and how CSR aligns with them. Using Hofstede's cultural dimensions theory, it examines cultural influences on organisational behaviour. The research categorises CSR initiatives under GRI sustainability reporting standards, emphasising their integration into organisational culture. It underscores the coexistence of cultural influences and their impact on corporate dynamics. The study advances systems theory by providing insights into the complex interplay of culture, CSR and values in a multicultural context, particularly within the Aotearoa‐New Zealand fishing industry. The study reveals that Māori‐owned companies deeply integrate Indigenous values such as kaitiakitanga and whanaungatanga (relationships) into their organisational culture and CSR initiatives, fostering a collectivist, community‐focused approach. In contrast, non–Māori‐owned companies align their CSR efforts with global frameworks like the UN SDGs, reflecting a more individualistic, profit‐driven orientation. These findings highlight the importance of cultural values in shaping corporate behaviour and suggest that integrating Indigenous values can enhance sustainability, community engagement and long‐term business success. The broader implications include the potential for multinational companies to adopt similar approaches in culturally diverse regions, fostering inclusive and sustainable business practices.